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Audit & Beyond December 2018

View the articles from the December 2018/January 2019 edition of Audit & Beyond.

Smaller entity audit

International Standards on Auditing for smaller and less complex entities are rising up the agenda.

Enhancing Competition

The UK statutory audit market may work well as a whole, but reforms are needed to enhance both this and audit quality, says Nigel Sleigh-Johnson

John Selwood's audit clinic

John tackles some tricky topics, including external property valuations and appropriate levels of audit engagement partner involvement.

Firm eligibility

Threats to the objectivity and independence of a firm can relate to its eligibility as a registered auditor.

Assurance mapping

Highlight the value of assurance by demonstrating the benefits of assurance maps, with practical tips from Amarjit Atkar and John Ward